{"id":2834,"date":"2025-12-26T21:10:48","date_gmt":"2025-12-26T21:10:48","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=2834"},"modified":"2026-02-17T13:35:58","modified_gmt":"2026-02-17T13:35:58","slug":"kismi-kdv-tevkifati-kapsamindaki-hizmet-ve-teslimler-icin-istege-bagli-tam-tevkifat-uygulamasi-getirilmistir","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/kismi-kdv-tevkifati-kapsamindaki-hizmet-ve-teslimler-icin-istege-bagli-tam-tevkifat-uygulamasi-getirilmistir\/","title":{"rendered":"KISM\u0130 KDV TEVK\u0130FATI KAPSAMINDAK\u0130 H\u0130ZMET VE TESL\u0130MLER \u0130\u00c7\u0130N \u0130STE\u011eE BA\u011eLI TAM TEVK\u0130FAT UYGULAMASI GET\u0130R\u0130LM\u0130\u015eT\u0130R"},"content":{"rendered":"
\n
\"isteg\u0306e<\/figure>\n\n\n\n

M\u00fckellefler, yaz\u0131l\u0131 bir s\u00f6zle\u015fme d\u00fczenleyerek bir y\u0131l s\u00fcreyle anla\u015ft\u0131klar\u0131 sat\u0131c\u0131 m\u00fckelleflerden, Tebli\u011fin I\/C-2.1.3.2. K\u0131smi Tevkifat Uygulanacak Hizmetler<\/p>\n<\/div>\n\n\n\n

    \n
  1. Yap\u0131m \u0130\u015fleri ile Bu \u0130\u015flerle Birlikte \u0130fa Edilen M\u00fchendislik-Mimarl\u0131k ve Et\u00fctProje Hizmetleri<\/li>\n\n\n\n
  2. Et\u00fct, Plan-Proje, Dan\u0131\u015fmanl\u0131k, Denetim ve Benzeri Hizmetler<\/li>\n\n\n\n
  3. Makine, Te\u00e7hizat, Demirba\u015f ve Ta\u015f\u0131tlara Ait Tadil, Bak\u0131m ve Onar\u0131m Hizmetleri<\/li>\n\n\n\n
  4. Yemek Servis ve Organizasyon Hizmetleri<\/li>\n\n\n\n
  5. \u0130\u015fg\u00fcc\u00fc Temin Hizmetleri<\/li>\n\n\n\n
  6. Yap\u0131 Denetim Hizmetleri<\/li>\n\n\n\n
  7. Fason Olarak Yapt\u0131r\u0131lan Tekstil ve Konfeksiyon \u0130\u015fleri, \u00c7anta ve Ayakkab\u0131 Dikim \u0130\u015fleri ve Bu \u0130\u015flere Arac\u0131l\u0131k Hizmetleri<\/li>\n\n\n\n
  8. Turistik Ma\u011fazalara Verilen M\u00fc\u015fteri Bulma \/ G\u00f6t\u00fcrme Hizmetleri<\/li>\n\n\n\n
  9. Spor Kul\u00fcplerinin Yay\u0131n, Rekl\u00e2m ve \u0130sim Hakk\u0131 Gelirlerine Konu \u0130\u015flemleri<\/li>\n\n\n\n
  10. Temizlik, \u00c7evre ve Bah\u00e7e Bak\u0131m Hizmetleri<\/li>\n\n\n\n
  11. Ta\u015f\u0131mac\u0131l\u0131k Hizmetleri<\/li>\n\n\n\n
  12. Her T\u00fcrl\u00fc Bask\u0131 ve Bas\u0131m Hizmetleri<\/li>\n\n\n\n
  13. Kamu \u00d6zel \u0130\u015f Birli\u011fi Modeli ile Yapt\u0131r\u0131lan Sa\u011fl\u0131k Tesislerine \u0130li\u015fkin \u0130\u015fletme D\u00f6neminde Sunulan Hizmetlerde Tevkifat Uygulamas\u0131<\/li>\n\n\n\n
  14. Ticari Reklam Hizmetleri<\/li>\n<\/ol>\n\n\n\n

    I\/C-2.1.3.3.K\u0131smi Tevkifat Uygulanacak Teslimler<\/p>\n\n\n\n

      \n
    1. K\u00fcl\u00e7e Metal Teslimleri<\/li>\n\n\n\n
    2. Bak\u0131r, \u00c7inko, Al\u00fcminyum ve Kur\u015fun \u00dcr\u00fcnlerinin Teslimi<\/li>\n\n\n\n
    3. Hurda ve At\u0131k Teslimi<\/li>\n\n\n\n
    4. Metal, Plastik, Lastik, Kau\u00e7uk, K\u00e2\u011f\u0131t, Cam Hurda ve At\u0131klar\u0131 ile Konfeksiyon K\u0131rp\u0131nt\u0131lar\u0131ndan Elde Edilen Hammadde Teslimi<\/li>\n\n\n\n
    5. Pamuk, Tiftik, Y\u00fcn ve Yapa\u011f\u0131 ile Ham Post ve Deri Teslimleri<\/li>\n\n\n\n
    6. A\u011fa\u00e7 ve Orman \u00dcr\u00fcnleri Teslimi<\/li>\n<\/ol>\n\n\n\n

      b\u00f6l\u00fcmlerinde belirtilen i\u015flemlere ili\u015fkin al\u0131mlar\u0131nda tevkifat sorumluluklar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, hesaplanan KDV\u2019nin tamam\u0131n\u0131 sorumlu s\u0131fat\u0131yla beyan edip \u00f6deyebileceklerdir.<\/p>\n\n\n\n

      Bir y\u0131ll\u0131k s\u00fcrenin bitimini izleyen y\u0131llarda uygulamaya devam edilmesinin istenmesi halinde s\u00f6zle\u015fmenin ayn\u0131 s\u00fcreyle yenilenmesi gerekir. Bir y\u0131ll\u0131k s\u00fcre dolmadan s\u00f6z konusu uygulamadan vazge\u00e7ilmesi m\u00fcmk\u00fcn de\u011fildir.<\/p>\n\n\n\n

      Al\u0131c\u0131 m\u00fckellefler, s\u00f6z konusu s\u00f6zle\u015fmelerin bir \u00f6rne\u011fi ile bu kapsamda i\u015flem yapacak sat\u0131c\u0131 m\u00fckelleflerin bilgilerini (ad\u0131 soyad\u0131\/unvan\u0131, vergi dairesi, vergi kimlik numaras\u0131, s\u00f6zle\u015fme uygulama d\u00f6nemi), i\u015fleme ili\u015fkin KDV beyannamesinin verilmesinden \u00f6nce liste halinde ba\u011fl\u0131 olduklar\u0131 vergi dairesine verirler. S\u00f6zle\u015fmelerin feshedilmesi, tadili vb. durumlar\u0131n da i\u015fleme ili\u015fkin KDV beyannamesinin verilmesinden \u00f6nce ba\u011fl\u0131 olduklar\u0131 vergi dairesine bildirilmesi gerekmektedir.<\/p>\n\n\n\n

      Al\u0131c\u0131lar\u0131n iste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131 kapsam\u0131nda s\u00f6zle\u015fme d\u00fczenlemedi\u011fi sat\u0131c\u0131lar ile olan i\u015flemlerinde, genel h\u00fck\u00fcmlere g\u00f6re i\u015flem tesis edilecektir.<\/p>\n\n\n\n

      \u0130ste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131 kapsam\u0131nda al\u0131c\u0131 taraf\u0131ndan tevkifata tabi tutulan KDV, 2 No.lu KDV Beyannamesinin \u201cVergi Bildirimi\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n, \u201c\u0130ste\u011fe Ba\u011fl\u0131 Tam Tevkifat Uygulanan \u0130\u015flemlere Ait Bildirim\u201d tablosunda beyan edilir. Tablonun \u201c\u0130\u015flem T\u00fcr\u00fc\u201d alan\u0131, bu alana ili\u015fkin i\u015flem t\u00fcr\u00fc listesinden se\u00e7im yap\u0131lmak suretiyle doldurulur. \u201cMatrah\u201d alan\u0131na, i\u015flemin KDV hari\u00e7 bedeli, \u201cOran\u201d alan\u0131na i\u015flemin tabi oldu\u011fu KDV oran\u0131 girilir. Al\u0131c\u0131 taraf\u0131ndan tevkif edilen KDV tutar\u0131n\u0131 g\u00f6steren \u201cVergi\u201d alan\u0131, ebeyanname program\u0131 taraf\u0131ndan hesaplan\u0131r.<\/p>\n\n\n\n

      \u0130ste\u011fe ba\u011fl\u0131 tam tevkifat uygulamas\u0131 kapsam\u0131ndaki i\u015flemleri yapan sat\u0131c\u0131 m\u00fckellefler ilgili d\u00f6neme ait 1 No.lu KDV Beyannamesinin iki ayr\u0131 b\u00f6l\u00fcm\u00fcne kay\u0131t yapar. Birinci kay\u0131t, \u201cMatrah\u201d kulak\u00e7\u0131\u011f\u0131nda \u201c\u0130ste\u011fe Ba\u011fl\u0131 Tam Tevkifat Uygulanan \u0130\u015flemler\u201d tablosuna; ikinci kay\u0131t \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131nda \u201c\u0130ste\u011fe Ba\u011fl\u0131 Tam Tevkifat Kapsam\u0131na Giren \u0130\u015flemler\u201d tablosuna yap\u0131l\u0131r.<\/p>\n\n\n\n

      \u0130ste\u011fe ba\u011fl\u0131 tam tevkifata tabi tutulan KDV ile s\u0131n\u0131rl\u0131 olmak \u00fczere sat\u0131c\u0131ya KDV iadesi yap\u0131labilir. Bu uygulamadan kaynaklanan KDV iade talepleri, her bir i\u015flem i\u00e7in Tebli\u011fin (I\/C-2.1.5. Tevkifata Tabi \u0130\u015flemlerde KDV \u0130adesi) b\u00f6l\u00fcm\u00fcnde yer alan usul ve esaslar \u00e7er\u00e7evesinde yerine getirilir. \u0130ade taleplerinin yerine getirilmesinde, al\u0131c\u0131 taraf\u0131ndan 2 No.lu KDV Beyannamesi ile beyan edilen ve tahakkuk ettirilen KDV\u2019nin \u00f6denmi\u015f olmas\u0131 vergi dairesince aran\u0131r.<\/p>\n\n\n\n

      Bu uygulama kapsam\u0131nda i\u015flemi bulunanlar d\u00fczeltme i\u015flemleri bak\u0131m\u0131ndan Tebli\u011fin (I\/C2.1.4.), tevkifata tabi tutulan verginin iadesi bak\u0131m\u0131ndan Tebli\u011fin (I\/C-2.1.5.), bildirim ve m\u00fcteselsil sorumluluk bak\u0131m\u0131ndan Tebli\u011fin (I\/C-2.1.6.) b\u00f6l\u00fcmlerindeki a\u00e7\u0131klamalara tabidir.<\/p>\n\n\n\n

      Mali Y\u00f6ntem<\/p>\n\n\n\n

      Bilgilendirme<\/em><\/p>\n\n\n\n

      Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

      M\u00fckellefler, yaz\u0131l\u0131 bir s\u00f6zle\u015fme d\u00fczenleyerek bir y\u0131l s\u00fcreyle anla\u015ft\u0131klar\u0131 sat\u0131c\u0131 m\u00fckelleflerden, Tebli\u011fin I\/C-2.1.3.2. K\u0131smi Tevkifat Uygulanacak Hizmetler I\/C-2.1.3.3.K\u0131smi Tevkifat Uygulanacak Teslimler b\u00f6l\u00fcmlerinde belirtilen i\u015flemlere ili\u015fkin al\u0131mlar\u0131nda tevkifat sorumluluklar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, hesaplanan KDV\u2019nin tamam\u0131n\u0131 sorumlu s\u0131fat\u0131yla beyan edip \u00f6deyebileceklerdir. Bir y\u0131ll\u0131k s\u00fcrenin bitimini izleyen y\u0131llarda uygulamaya devam edilmesinin istenmesi halinde s\u00f6zle\u015fmenin ayn\u0131 s\u00fcreyle yenilenmesi gerekir. […]<\/p>","protected":false},"author":1,"featured_media":2836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"\nKISM\u0130 KDV TEVK\u0130FATI KAPSAMINDAK\u0130 H\u0130ZMET VE TESL\u0130MLER \u0130\u00c7\u0130N \u0130STE\u011eE BA\u011eLI TAM TEVK\u0130FAT UYGULAMASI GET\u0130R\u0130LM\u0130\u015eT\u0130R - Mali Y\u00f6ntem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/kismi-kdv-tevkifati-kapsamindaki-hizmet-ve-teslimler-icin-istege-bagli-tam-tevkifat-uygulamasi-getirilmistir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KISM\u0130 KDV TEVK\u0130FATI KAPSAMINDAK\u0130 H\u0130ZMET VE TESL\u0130MLER \u0130\u00c7\u0130N \u0130STE\u011eE BA\u011eLI TAM TEVK\u0130FAT UYGULAMASI GET\u0130R\u0130LM\u0130\u015eT\u0130R - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"M\u00fckellefler, yaz\u0131l\u0131 bir s\u00f6zle\u015fme d\u00fczenleyerek bir y\u0131l s\u00fcreyle anla\u015ft\u0131klar\u0131 sat\u0131c\u0131 m\u00fckelleflerden, Tebli\u011fin I\/C-2.1.3.2. K\u0131smi Tevkifat Uygulanacak Hizmetler I\/C-2.1.3.3.K\u0131smi Tevkifat Uygulanacak Teslimler b\u00f6l\u00fcmlerinde belirtilen i\u015flemlere ili\u015fkin al\u0131mlar\u0131nda tevkifat sorumluluklar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, hesaplanan KDV\u2019nin tamam\u0131n\u0131 sorumlu s\u0131fat\u0131yla beyan edip \u00f6deyebileceklerdir. Bir y\u0131ll\u0131k s\u00fcrenin bitimini izleyen y\u0131llarda uygulamaya devam edilmesinin istenmesi halinde s\u00f6zle\u015fmenin ayn\u0131 s\u00fcreyle yenilenmesi gerekir. 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